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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Bonus from fund transfers taxed as mobile capital income
V5176-26
No obligation to report loans on financing platforms without representative securities
V0993-26
Financial resources from capital assignments are not exempt from Wealth Tax
V0135-26
Loans to relatives may be deemed business assets if given at market value and necessary
V1787-25
Returns from a participation account contract are classified as returns from movable capital
V1185-25
Spain's Bank of Spain transfer fee reduces Treasury bills' capital return
V0983-25
A personal credit right is neither a financial asset nor subject to foreign assets declaration
V1661-23
Staking rewards classified as capital gains, not economic activity
V1766-22
No obligation to declare crowdlending loans in Model 720 without representational securities
V0998-21
No mandatory to declare participatory financing loans without representative securities
V0453-21
Los rendimientos de contratos de repos para no residentes se consideran rendimientos del capital mobiliario obtenidos en España
V3535-19
Condiciones para la obligación de presentar el modelo 720 en transferencias e inversiones en el extranjero
V1813-19
La exención de participaciones en el Impuesto sobre el Patrimonio requiere que los activos de la entidad estén afectos a la actividad económica
V1151-19
Loan reporting obligation in crowdlending platforms depends on representative securities or bank accounts
V1342-18
No retention of IRPF required for interest paid to private individuals without economic activity
V2274-17
Obligación de informar sobre la pérdida de titularidad de valores en el extranjero, independientemente del umbral de 20.000 €
V1331-16
Bond-to-share conversion via credit compensation capitalisation may be exempt from IRNR under specific conditions
V4139-15
Deposit interest not taxable in IRPF if due after loss of Spanish residency
V2778-14
Declaration required for transfer of own capital to foreign state treasury
V0640-14
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